SIREN : 334270071
C2 DEVELOPPEMENT is a French company founded 40 years ago, specialized in the sector Activités des sociétés holding. Based in ANCENIS-SAINT-GEREON (44150), this company of category GE shows in 2024 a revenue of 3 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-02
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 2 671 € | 3 597 € | 3 155 € | 8 342 € | 13 985 € | 56 155 € | 31 423 € | 5 421 € | 6 625 € |
| Net income | -3 428 535 € | 7 692 218 € | 27 682 548 € | 27 061 153 € | -2 625 758 € | 7 373 067 € | -24 167 276 € | -34 068 078 € | -5 109 736 € |
| EBITDA | -3 818 178 € | -1 391 012 € | -5 076 579 € | -1 285 139 € | -1 208 721 € | -2 325 294 € | -1 576 966 € | -1 207 846 € | -7 186 388 € |
| Net margin | -128361.5% | 213850.9% | 877418.3% | 324396.5% | -18775.5% | 13129.8% | -76909.5% | -628446.4% | -77128.1% |
In 2024, C2 DEVELOPPEMENT achieves revenue of 3 k€. Revenue is declining over the period 2016-2024 (CAGR: -10.7%). Significant drop of -26% vs 2023. After deducting consumption (0 €), gross margin stands at 3 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -3.8 M€, representing -142949.4% of revenue. Warning negative scissor effect: despite revenue change (-26%), EBITDA varies by -174%, reducing margin by 104277.9 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -3.4 M€ (-128361.5% of revenue), which will impact equity.
2 671 €
2 671 €
-3 818 178 €
-1 509 643 €
-3 428 535 €
-142949.4%
The debt ratio (= Financial debt / Equity x 100) stands at 317%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 23%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 58.4 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 445058.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
316.848%
23.202%
445058.929%
58.39
In 2024, the debt ratio of C2 DEVELOPPEMENT (316.85) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of C2 DEVELOPPEMENT (23.2%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of C2 DEVELOPPEMENT (58.39) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.
The liquidity ratio (= Current assets / Current liabilities) stands at 386.45. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
386.447
-1561.687
In 2024, the liquidity ratio of C2 DEVELOPPEMENT (386.45) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.
In 2024, the interest coverage of C2 DEVELOPPEMENT (-1561.7x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 150367 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 72 days. The gap of 150295 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. WCR is negative (-2731655 days): operations structurally generate cash. Notable WCR improvement over the period (-5310%), freeing up cash.
-20 267 364 €
150367 j
72 j
0 j
-2731655 j
Based on 54 transactions of similar company sales
in 2024,
the value of C2 DEVELOPPEMENT is estimated at
1 572 €
(range 978€ - 1 869€).
The price/revenue ratio is 0.59x
(in line with sector norms).
This multiples method compares the actual sale price of similar companies to their financial indicators (Revenue, EBITDA, Net Income). It provides a market-based indicative estimate.
Medium reliability: estimate to be confirmed with in-depth analysis.
Only this financial indicator is available for this company.
This estimate is based on the analysis of 54 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare C2 DEVELOPPEMENT with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des sociétés holding
The revenue of C2 DEVELOPPEMENT in 2024 is 3 k€.
C2 DEVELOPPEMENT recorded a net loss in 2024.
The headquarters of C2 DEVELOPPEMENT is located in ANCENIS-SAINT-GEREON (44150), in the department Loire-Atlantique.
The tax return of C2 DEVELOPPEMENT is available on this page. Click on a year in the 'Data by year' section to view the account details (assets, liabilities, income statement). Data comes from INPI (National Institute of Industrial Property).
C2 DEVELOPPEMENT operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.